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SHRI TYRES vs. STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
Adithya Reddy
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

SHRI TYRES

Respondent STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Sep 21, 2021
Order No.

W.P.No.19756 of 2021 And W.M.P.No.21034 of 2021

Citation

2021(9) TAXREPLY 4717

Original Order
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ORDER

Read this in conjunction with and in continuation of earlier proceedings made in previous listing on 17.09.2021, which reads as follows: 'At request, list on Tuesday (21.09.2021) under the caption 'ADJOURNED ADMISSION'.' 2. Pursuant to the aforesaid proceedings, captioned writ petition and writ miscellaneous petition therein have been listed in the cause list caption 'ADJOURNED ADMISSION' today. 3. Mr.Adithya Reddy, learned counsel for writ petitioner who was before me submitted that the impugned order has been made under Section 73 of the 'Central Goods and Services Tax Act, 2017' [hereinafter 'CG&ST Act, 2017' for the sake of convenience and clarity]. To be noted, the impugned order dated 25.08.2021 bearing reference No.GST-01/2018-19. 4. Learned counsel for writ petitioner raised two points and they are as follows: (a) No personal hearing has been granted and (b)The procedure prescribed for making the impugned or....

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